Overview

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest ...

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Overview

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

Chapter 9: Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting by Cynthia Jeffrey and Jon D. Perkins

Chapter 10: Environmental Disclosure as Legitimation: Is it in the Public Interest? by Dennis M. Patten

Section 5: Virtue and Public Interest Considerations of Bribery and Whistle-blowing

Chapter 11: Facilitation Payments in International Business Transactions: Law, Accounting and the Public Interest by Cindy Davids

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